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Swiss Tax Authorities Clarify Treatment of a Shareholding in a U.S. LLC

March 2012 - Tax & Private Client. Legal Developments by Walder Wyss Ltd.

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by Peter Hongler

September 6, 2011, the Swiss Tax Conference published guidelines on the Swiss tax characterization of an investment in a U.S. limited liability company. 1 The Swiss Tax Conference — an association of the Swiss federal and cantonal tax administrations — issues recommendations to the Swiss tax authorities to harmonize specific tax issues nationally; they are not binding on the courts. 


This article first appeared in Tax Notes Int’l, February 20, 2012, p. 595

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